
                                                                      EXHIBIT 24

                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below hereby constitutes and appoints John C. East, Henry L. Perret, and
David L. Van De Hey, and each of them acting individually, as his
attorney-in-fact, each with full power of substitution, for him in any and all
capacities, to sign any and all amendments to this Annual Report on Form 10-K
and to file the same, with exhibits thereto and other documents in connection
therewith, with the Securities and Exchange Commission, hereby ratifying and
confirming all that each of said attorneys-in-fact, or his substitute or
substitutes, may do or cause to be done by virtue thereof.

         Pursuant to the requirements of the Securities Exchange Act of 1934,
this Annual Report on Form 10-K has been signed below by the following persons
on behalf of the Registrant and in the capacities and on the dates indicated.

<TABLE>
<CAPTION>

        Signature                              Title                                 Date
---------------------------  ------------------------------------------------   --------------


<S>                          <C>                                                <C>
     /s/ John C. East        President and Chief Executive Officer (Principal   March 31, 2001
---------------------------  Executive Officer) and Director
      (John C. East)


   /s/ Henry L. Perret       Vice President of Finance and Chief Financial      March 31, 2001
---------------------------  Officer (Principal Financial and Accounting
    (Henry L. Perret)        Officer)


    /s/ James R. Fiebig      Director                                           March 31, 2001
---------------------------
    (James R. Fiebiger)


    /s/ Jos C. Henkens       Director                                           March 31, 2001
---------------------------
      (Jos C. Henkens)


  /s/ Jacob S. Jacobsson     Director                                           March 31, 2001
---------------------------
    (Jacob S. Jacobsson)


/s/ Frederic N. Schwettmann  Director                                           March 31, 2001
---------------------------
 (Frederic N. Schwettmann)


   /s/ Robert G. Spencer     Director                                           March 31, 2001
---------------------------
    (Robert G. Spencer)

</TABLE>
